Owner of Ohio tax prep business sentenced for filing a false tax return
Lateesha Black, 52, of Hudson, was sentenced to 12 months and a day in prison by United States District Judge Benita Y. Pearson and ordered to pay restitution to the IRS in the amount of $114,022 after previously pleading guilty to aiding or assisting in filing a false tax return and corrupt endeavor to obstruct and impede the administration of the internal revenue laws. Black was also fined $15,000.
According to court documents, Black owned and operated Ideal Accounting Solutions L.L.C. (“Ideal”), an accounting and tax preparation business in Cuyahoga Falls. Over the course of several years, Black knowingly prepared several false tax returns for her clients by claiming false Schedule C net losses, income and expenses in order to inflate the size of her clients’ tax refund. Black then electronically filed these false tax returns in her clients’ names.
In 2019, Special Agents with IRS Criminal Investigation (IRS-CI) interviewed Black regarding Ideal’s tax preparation activities and served Black with an IRS summons for Ideal’s business records. After being served the summons, and in an attempt to conceal her fraud from IRS-CI, Black requested to meet with multiple clients and had them sign false and, in some instances back-dated, tax preparation working papers in order to substantiate the false Schedule C net losses, income and expenses previously filed. The false tax preparation working papers were then provided to Special Agents.
The investigation was conducted by IRS Criminal Investigation. The case was prosecuted by Assistant U.S. Attorney Edward D. Brydle.
Publisher's note: A free press is critical to having well-informed voters and citizens. While some news organizations opt for paid websites or costly paywalls, The Highland County Press has maintained a free newspaper and website for the last 25 years for our community. If you would like to contribute to this service, it would be greatly appreciated. Donations may be made to: The Highland County Press, P.O. Box 849, Hillsboro, Ohio 45133. Please include "for website" on the memo line.